How to invoice the property management company for collecting water and electricity charges?

Collection: Invoice issuance: the commodity code is "30408029900000000 other brokerage services", and the commodity name or taxable services and labor services can be issued as "water collection fee".

Note: At present, some people think that the property management collects water and electricity fees, so choose the code corresponding to the collected items, such as water and electricity fees. The codes are "tap water" and "electricity" respectively, and the items in the invoice are filled in "resale electricity" and "resale tap water". This is obviously inappropriate for the treatment of water charges: since the full implementation of camp reform in May, 2065438 1, State Taxation Administration of The People's Republic of China has received feedback from local tax authorities and taxpayers, saying that in the era of providing property services, if water charges are collected by property companies and VAT is levied at the applicable tax rate, the tax burden will rise, because water companies belonging to general taxpayers can levy tap water VAT at the rate of 3% in a simple way and can issue special VAT invoices. If we don't give some special policy arrangements to the tap water fee charged by the property company, it will greatly increase the tax burden of the water fee collection business of the property company after the reform of the camp. But there is no such problem when charging electricity.

Resale is normal invoicing.